Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2021, the company issues $2.800,000 of 9% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. Problem 9-4B Part 1 Required: 1. If the market interest rate is 9%, the bonds will issue at $2,800,000. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event. select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 Record the bond issue.. Note: Enter debits before credits. Date January 01, 2021 General Journal Debit Credit Record entry Clear entry View general journal